Islamic Law and Society in Indonesia
Corporate Zakat Norms and Practices in Islamic Banks
- Available for pre-order. Item will ship after April 8, 2022
The book analyses corporate zakat norms and practices in Indonesia by investigating how Muslim jurists have interpreted sharīʿa of zakat and how these have been imposed through the legislative and regulatory framework. It also presents original case studies based on socio-legal field research on the reception of the new obligations in the Islamic banks that choose to pay – and choose not to pay – what is effectively a new tax.
The book argues that the dynamics of sharīʿa interpretation, imposition, and compliance in Indonesia are too complex to be defined using the binaries of the religious versus the secular, public versus private, or tradition versus modernity. The corporate zakat context has revitalized the existing governance strategy in Islamic legal tradition and created a shared Islamic law vision between Islam and the state. Consequently, this fusion generates a mixed legal and religious consciousness towards corporate zakat.
Addressing broader discussions on Islamic law and modernity, the book will be of interest to academics working on Asian and Comparative Law, socio-legal studies, anthropology of Indonesia, business studies of the Islamic world, Islamic/sharīʿa economics, Islamic law and politics, Islamic legal studies, Muslim society and Islam in Southeast Asia.
Table of Contents
Preface; Acknowledgement; List of Tables and Figures; 1 INTRODUCTION; PART ONE: CONTEXT 2 AUTHORITY AND LEGITIMACY IN QUESTIONS: AN ILLUSTRATIVE EXAMPLE; PART TWO: LAW IN THE BOOK 3 INTERPRETING CORPORATE ZAKAT: MUI AND ISLAMIC AUTHORITY; 4 IMPOSING CORPORATE ZAKAT: THE POLITICS OF STATE POLICY ON SHARĪʿA IMPLEMENTATION; PART THREE: LAW IN ACTION 5 COMPLIANCE WITH CORPORATE zakat: SHARĪʿA, LEGAL FICTION, AND POPULAR SUPPORTS; 6 COMPLIANCE WITH CORPORATE ZAKAT: RESPONSES TO BUREAUCRATIZATION OF ZAKAT; 7 COMPLIANCE WITH CORPORATE ZAKAT: ISLAMIC ETHICS AND CORPORATE SOCIAL RESPONSIBILITY (CSR) PRACTICES; 8 CONCLUSION; Glossary; Acronyms; ANNEX I: Decisions of Ijtima Ulama and their Status; ANNEX II: Corporate Zakat Payment in Dompet Dhuafa 2000 – 2010; ANNEX III: Corporate Zakat Payment in Baznas 2000-2010
Alfitri is an Associate Professor at the Faculty of Shariʻa and Law, State Islamic University (UIN) Sultan Aji Muhammad Idris Samarinda, Indonesia. His research focuses on Islamic Law, Law and Society, and Law and Religion in Indonesia.